As of July 1, 2017 all ride sharing drivers have to register for GST/HST and charge GST/HST on all rides provided even if they don't meet the normal threshold of $30,000 for GST/HST registration.

The T1135 specified foreign property form was recently changed to allow a simplified reporting method as of 2015 through a two-tiered reporting system.

The files seized from an accountant can be used in tax prosecution against the accountant's client.

On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class.

The deliverable in respect of action 8 sees revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.

At the OECD International Tax Conference in DC on June 3 and 4, Joe Andrus, Head of the OECD’s Transfer Pricing Unit, announced that the OECD’s Discussion Draft on Intangibles released in 2012 is under revision in two key areas: definition of intangibles and ownership and entitlement to intangibles related returns.

These medal payments are not an exception and will have to be reported on the athlete's 2016 tax returns when they are filed by April 30, 2017.

The Land Transfer Tax Act does not recognize partnerships therefore if a partnership owns land it is the owner of a partnership unit that is the beneficial owner of the land for Land Transfer Tax purposes.

The database can be searched by country and when a hit is found it displays related records including other corporations and in some cases individual names.

Richard Cory Stanchfield was an "educator" for the discredited Paradigm Education Group, a de-taxer group that claims Canadians do not have to pay income tax.

PayPal was served with a Federal Court of Canada order on November 10, 2017 requiring them to release to CRA details about PayPal Business account holders who sent or received a payment...

The Department of Finance announced 3 changes to the Canadian Income Tax Act on Tue July 18. The first one related to income sprinkling and is designed to reduce income splitting...

Changes to the Canadian Income Tax Act announced in the middle of the summer have attracted notice after Labour Day.

The Québec budget tabled March 20 introduces a new refundable tax credit pertaining to the costs of issuing shares as part of an initial public offering (IPO) under the Stock Savings Plan II (SSP II).

Tax changes are set to come into force on January 1, 2017 with respect to the income tax treatment of eligible capital property.

The Supreme Court of Canada recently released its decision in Daishowa-Marubeni International Ltd. v. Canada.

If you are reporting self employment your deadline for filing your 2016 T1 return is June 15, 2017.

Some Canadian small businesses may be eligible for a simplified method of filing their GST/HST returns. They be able to elect to use the quick method of GST/HST accounting when filing their GST/HST tax returns.

On November 21st, Sunita D. Doobay of TaxChambers LLP will be a featured speaker at the OBA Trusts and Estates Law Program on "Critical Impacts of the Fair Tax Plan for Your Clients".

Rectification is an equitable doctrine that is applicable in situations where parties have agreed on terms of a contract that due to inadvertence is not reflected in their written agreement.